tax ACADEMY
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KENYA

Employment Tax in Kenya



Chapter 1

Employee taxes in Kenya Intro?

Employment taxes in Kenya, commonly referred to as Pay As You EarnPAYE” is a monthly tax on the income from employment accrued in or derived from Kenya.

  • Employee taxes are broadly classified under the taxes imposed under the Income Tax Act (cap 470).

  • Under the Act, Income Tax is chargeable for each year of income upon ALL income of a person whether resident or non-resident, which accrued in or was derived in Kenya.ITA s3(1)

  • Tax year for individuals runs from 1 January to 31 December. s.27(3)

  • This tax is accounted for by the employer who includes

    1. any resident person responsible for payment of, or on account of, emoluments to an employee.

    2. an agent, manager or other representative so responsible in Kenya on behalf of a non-resident employer.




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